Treasurer – Tax Collector

July 12, 2012

The combined offices of Treasurer and Tax Collector exist in all of California’s 58 counties. With the exceptions of Los Angeles, Sacramento, and Santa Clara Counties, all Treasurer-Tax Collectors are nonpartisan countywide elected officeholders serving four-year terms.

Office Responsibilities

The Tax Collector’s role is to administer the billing, collection, and reporting of property tax revenues levied annually throughout California for not only the county, but also cities, schools, and special districts. The Tax Collector operates under provisions of the State Constitution and statutes principally codified in the Revenue and Taxation Code. After five years, real property tax delinquencies result in Tax Defaulted Property Sales conducted by the Tax Collector.

The Treasurer serves as the depository for all funds belonging to the county, schools, and other special districts within each county. Operating primarily under the Government Code, the Treasurer receives, deposits, and manages investments for over $70 billion generated from taxes, fees, grants, and bond proceeds. In addition, the Treasurer is the principal in the issuance of county debt obligations which support a variety of construction projects and other county financing needs. Treasurers also sit as ex-officio members of the retirement boards for the 20 counties participating in the 1937 County Retirement Act.

The Treasurer-Tax Collector’s office can research property tax related questions, provide investment and cash flow information, assist in developing financing options for county projects, and provide general banking services for county departments and affiliated agencies. In addition, many Boards of Supervisors have established debt advisory or finance subcommittees where the Treasurer-Tax Collector may be a participating member.